Air-Handling Unit -. Is a device used to condition and circulate air as part of a heating, ventilating, and air-conditioning (HVAC) system. Usually, an air handler is a large metal box containing a blower, heating and/or cooling elements, filter racks or chambers, sound attenuators, and dampers. Air handlers usually connect to ductwork that distributes the conditioned air through the building, and returns it to the AHU. Sometimes AHUs discharge (supply) and admit (return) air directly to and from the space served, without ductwork.